The board of directors play a central role in any offshore hedge fund.
The Department of Merchant Shipping recently announced that it has amended the form for declaration by a legal representative or auditor of a company adopting the tonnage tax system that the company concerned was tax resident in Cyprus for the relevant year.
Immovable property tax is payable by 30 September each year on the market value as at 1 January 1980 of all immovable property in Cyprus registered in the name of the taxpayer at the start of the year.
Article V of the protocol to the double taxation agreement between Cyprus and Russia that entered into effect on 1 January 2013 amended the definition of dividends set out in paragraph 3 of Article 10 of the DTA.
An examination of the mechanisms for the recognition and enforcement of foreign judgments in Cyprus under the provisions of the Regulation 44/2001.
Lisa Haggarty and Keith Johnson of Deutsche Bank discuss the key role depositaries play in adapting to the AIFMD.
Fiona Le Poidevin, Chief Executive of Guernsey Finance, explains why the island remains one of the most respected domiciles for the alternative investment industry.
With the Eurozone still struggling to recover, Patricia White, of Legis Fund Services, outlines how Guernsey continues to grow.
Paul Richard of Willis Finex Global explains how the AIFMD will impact fund managers from an insurance and capital requirements perspective.
There must have been close to an audiblesigh of relief from banks and other financialinstitutions when the final decision in thelandmark case Shah and another v HSBCPrivate Bank (UK) Ltd ("Shah") was handeddown by the High Court of Justice in May2012, not least because it ended four and ahalf years of litigation, six reported decisions(three from the Court of Appeal) and a gooddeal of uncertainty during that time.
The Arbitration Bill 2013 was gazetted by the government of the Hong Kong Special Administrative Region on March 28, 2013.
The Court of Final Appeal has confirmed the Securities and Futures Commission can obtain wide-ranging relief under section 213 of the Securities & Futures Ordinance.
In The Joint and Several Liquidators of QQ Club Limited v. Golden Year Limited, the Court of First Instance held that a liquidator's costs in pursuing an avoidance claim are "fees and expenses properly incurred in preserving, realizing or getting in the assets", and are payable out of the company's assets in priority to all other payments prescribed in rule 179 of the Companies (Winding-up) Rules.
As a relatively small nation, Ireland’s migratory and economic patterns can be quite easily documented.
The Rules of the High Court 2009 in the Isle of Man, give the court wide case management powers.
In September last year, the Royal Court of Jersey handed down what is now widely considered to be a landmark decision in Jersey trust law.
A noteworthy flight to quality by investors and advisers in response to challenging market conditions has benefited Jersey's wealth management industry, delegates were told at the Jersey Finance London Private Client Conference this week.
During the course of the last 18 months I have written a number of articles assessing the relative strength of the global equity capital markets.
The European Commission has recently published for consultation the first draft of a revised General Block Exemption Regulation on State aid matters.
A discussion which explores the manner in which to stay away from the risk of infringing competition policy.